Legal Department - Franchise And Income Tax Formal Legal Opinions
Keyword Index

I

ILLEGAL ACTIVITIES

88-SBE-019 Irving Hoffman, July 26, 1988
88-SBE-016 Raymond F. Bowen, June 1, 1988
88-SBE-005 Thomas Demogenes, Apr. 1, 1988
87-SBE-049 Ott, David Wally, June 17, 1987
87-SBE-047 Mangione, Thomas, June 17, 1987
87-SBE-032 Tillman, Isaac, Apr. 7, 1987
86-SBE-205 Decision Unavailable
86-SBE-203 Foote, Bruce A., Dec. 3, 1986
86-SBE-200 Arellano, Salud C., Dec. 3, 1986
86-SBE-193 Sarraute, Raul E., Nov. 19, 1986
86-SBE-186 Horwich, Jeffrey S., Nov. 19, 1986
86-SBE-184 Henderson, Dean R., Nov. 19, 1986
86-SBE-177 Claydon, Clifford, Nov. 19, 1986
86-SBE-166 Rodson, Howard Paul, Sept. 10, 1986
86-SBE-165 Pulizzi, Jeffrey Paul, Sept. 10, 1986
86-SBE-156 Dunkoe, George, Sept. 10, 1986
86-SBE-155 Davis, Richard E., Sept. 10, 1986
86-SBE-131 Gallardo, Rosa, July 29, 1986
86-SBE-123 Thomas, John Elliott, June 10, 1986
86-SBE-116 Koch, Richard E., June 10, 1986
86-SBE-099 Sherpa, Karlden, May 6, 1986
86-SBE-094 Jacobo, Jesus aka Jessie Jacabo, May 6, 1986
86-SBE-093 Jackson, Gayle, May 6, 1986
86-SBE-085 Arnold, Dennis and Cynthia, May 6, 1986
86-SBE-068 Davis, Marjorie Lillie, Apr. 9, 1986
86-SBE-054 Gordy, Berry, Jr., Mar. 4, 1986
86-SBE-053 Garcia, Roland Aranda, Mar. 4, 1986
86-SBE-052 French, Alan, Mar. 4, 1986
86-SBE-024 Maynard, Larry R., Feb. 4, 1986
86-SBE-001 Alexander Glen, Feb. 4, 1986
85-SBE-149 Jackson, Russel D. (AKA Russel A. Jackson, Jr.), Dec. 3, 1985
85-SBE-139 Juhang, Hee Yang, Nov. 6, 1985
85-SBE-084 Wyatt, Gregory Lynell, July 30, 1985
85-SBE-031 Prenesti, Carmine T., Apr. 9, 1985
85-SBE-024 Ghazali, Siroos, Apr. 9, 1985
85-SBE-012 Dillett, Frederick and Charlotte, Feb. 5, 1985
85-SBE-002 Bellamy, Stephen, Jan. 8, 1985
84-SBE-169 Dominici, David Wayne,  Dec. 13, 1984
84-SBE-166 Brantley, Monroe, Dec. 13, 1984
84-SBE-160 Halushack, Theadore, Nov. 14, 1984
84-SBE-149 Sandler, Harold S., Oct. 10, 1984
84-SBE-118 Flores, Gregory, Sr., Aug. 1, 1984
84-SBE-111 Turner, Robert Dea, June 27, 1984
84-SBE-046 Silva, Gary E., Feb. 28, 1984
84-SBE-045 Salas, Alfred M. and Betty Lee Reyes, Feb. 28, 1984
83-SBE-191 Tyree, Richard, Aug. 17, 1983
83-SBE-145 Rubin, Robert Abraham, June 21, 1983
83-SBE-115 Wilkins, Bruce James, May 4, 1983
83-SBE-113 Sayne, Kenneth E., May 4, 1983
83-SBE-111 Richardson, Raymond Harris, Jr., May 4, 1983
83-SBE-079 Fulton, John C. and Elizabeth R., Apr. 5, 1983
83-SBE-067 Wende, Mart Conrad, Mar. 1, 1983
83-SBE-063 Reynolds, Frank L., Mar. 1, 1983
83-SBE-046 Chaidez, Manuel Lopez and Miriam, Jan. 3, 1983
83-SBE-042 Adams, Carl E., Mar. 1, 1983
83-SBE-040 Varela, Humberto, Jr., Feb. 1, 1983
83-SBE-016 Randle, Clarence Lewis, Jr., Jan. 3, 1983
82-SBE-308 Defrancesco, Joseph M., June 29, 1982
82-SBE-068 Marshak, Philip, Mar. 31, 1982
81-SBE-173 Valrie, Calvine Vase, Dec. 10, 1981
81-SBE-149 Barmach, Edwin V., Nov. 16, 1981
81-SBE-148 Barmach, Edwin V., July 29, 1981
81-SBE-125 Lopez, Frank Luna, Sept. 29, 1981
81-SBE-098 Raygoza, Eduardo L. and Leticia, July 29, 1981
81-SBE-075 Solis, Bernie, Jr. and Lucy, June 23, 1981
81-SBE-058 Tomka, Karen, May 19, 1981
80-SBE-106 Ely, James Eugene, Sept. 30, 1980
79-SBE-031 Whitney, Frank William, Jan. 9, 1979
78-SBE-024 Rogers, Raymond Wesley, Apr. 6, 1978
77-SBE-028 Rocha, Felix L, Feb. 3, 1977
77-SBE-003 Desmet, Estate of Richard P., Jan. 6, 1977
76-SBE-116 Stohrer, Peter O. and Sharon J., Dec. 15, 1976
76-SBE-113 Prewitt, Robin L., Dec. 15, 1976
76-SBE-112 Lyons, Burr McFarland, Dec. 15, 1976
76-SBE-027 Rose, David Leon, Mar. 8, 1976
76-SBE-014 Blankenship Novelty Co., Mar. 8, 1976
75-SBE-083 Hummel, Richard E. and Belle, Mar. 8, 1975
72-SBE-029 Coin Machine Service Co., Oct. 24, 1972
72-SBE-027 Kuvalis, Georgia M., Sept. 14, 1972
71-SBE-028 Luebert, Estate of Richard, Sept. 13, 1971
71-SBE-004 Perez, John and Codelle, Feb. 16, 1971
69-SBE-030 Mumm, Kenneth A. and Amy, Nov. 3, 1969
65-SBE-024 Goldblatt, Irving and Sylvia, June 28, 1965
64-SBE-045 Young, George and Ruby, Apr. 20, 1964
64-SBE-040 Farlow, W. R. and Emma, Apr. 7, 1964
64-SBE-038 Mast, Jack and Pauline, Mar. 17, 1964
64-SBE-037 Keene, Walter M. and Ellen R., Mar. 17, 1964
64-SBE-034 Tvete, Kenneth K. and Chase, Parilee J., Mar. 17, 1964
64-SBE-024 Moore, Nathan and Jeanne, Feb. 18, 1964
64-SBE-020 Andrews, Max M. and Marion J., Feb. 18, 1964
64-SBE-012 Gayer, M. D., Jan. 7, 1964
64-SBE-011 Bailey, H. W. and Evelyn, et al., Jan. 7, 1964
64-SBE-002 Margason, David D. and Alice L., Jan. 8, 1964
64-SBE-001 Gayer, Jack B. and Petronela, Jan. 7, 1964
63-SBE-121 Moses, Raymond H. and Mayme, Oct. 21, 1963
63-SBE-120 Camicia, Albert A. G. and Erna, Oct. 21, 1963
63-SBE-118 Thompson, Ardy T. and Helen, Oct. 21, 1963
63-SBE-100 Parks, Leroy and Margaret, Aug. 7, 1963
63-SBE-099 Marty, Frank Jr., Dorothy B. and Hedy, Aug. 7, 1963
63-SBE-098 Nichols, John W. and Blanche, Aug. 7, 1963
63-SBE-097 Gibson, James R. and Rosana, Aug. 7, 1963
63-SBE-096 Gordon, Ben and Emma J., Aug. 7, 1963
62-SBE-093 Shipley, Eldred E. and Shirley J., Dec. 19, 1962
62-SBE-092 Patrick, John F. and Berthelle L., Dec. 19, 1962
62-SBE-091 Krentz, Jules L. and Edna L., Dec. 19, 1962
62-SBE-090 Shupp, Peter N. and Adele, Dec. 19, 1962
62-SBE-089 Freeman, Loran and Daisy, Dec. 19, 1962
62-SBE-088 Arroyo, F. L. and V. T., Dec. 19, 1962
62-SBE-056 Gallitero, William H., Oct. 9, 1962
62-SBE-055 Advance Automatic Sales Co. Inc., Oct. 9, 1962
62-SBE-054 Aronoff, Stuart, et al., Sept. 20, 1962
62-SBE-034 Thomas, Bruce A. and Gylberta I., June 6, 1962
62-SBE-020 Giannone, Leo and Erma, Mar. 25, 1962
62-SBE-019 Woerner, Margaret P., Mar. 25, 1962
62-SBE-017 Baumgarten, Emil, Mar. 22, 1962
62-SBE-015 Wickstrom, A. D. and Harriet, Dec. 13, 1961/ Mar. 22, 1962
61-SBE-089 Denlinger, Clyde H. and Clara, Dec. 13, 1961
61-SBE-087 Corsetti, Fred G. and Frances, Dec. 13, 1961
61-SBE-086 Campagna, Salvatore J. and Frances, Dec. 13, 1961
61-SBE-085 Barron, Gerald and Helen, Dec. 13, 1961
61-SBE-084 Moncovich, John H. and Helen, Dec. 13, 1961
61-SBE-083 Martini, Lawrence and June, Dec. 13, 1961
61-SBE-069 Davidson, William A. and Zella, Nov. 6, 1961
61-SBE-068 Marletti, Carlo, Sr. and Lola, Nov. 6, 1961
61-SBE-064 Farrington, Grady and Inez, Nov. 6, 1961
61-SBE-062 Smith, Lela M., Oct. 16, 1961
61-SBE-050 John, Marion S. and Victoria A., July 19, 1961
61-SBE-049 Felkins, Aaron T. and Viola P., July 18, 1961
61-SBE-047 Lain, Quinton, July 18, 1961
61-SBE-046 Sorsoli, Ernest A. and Florence, July 18, 1961
61-SBE-042 Seeman, Edward J. and Sarah, IX-133, July 19, 1961
61-SBE-041 Service Amusements, Inc., July 18, 1961
61-SBE-030 Maloney, Edward M. and Susan M., May 2, 1961
61-SBE-025 Michel, C.H. and Vivian, May 2, 1961
61-SBE-024 Perinati, Peter and Joy M., Apr. 6, 1960
61-SBE-014 Manzano, Ray, Mar. 8, 1961
60-SBE-045 Paganucci, Mike and Rose, Dec. 13, 1960
60-SBE-042 Seitz, David and Sarah, Dec. 13, 1960
59-SBE-042 Gilio, Joseph Patrick, Dec. 16, 1959
59-SBE-033 Brownell, Byron B. and Gene L., Oct. 13, 1959
59-SBE-026 Oandasan, Fragedio, et al., July 23, 1959
59-SBE-011 Obritsch, Nicholas H., Feb. 17, 1959
58-SBE-004 Fidler, Harry D., Dec. 19, 1957

INCOME – ESTIMATED BY FRANCHISE TAX BOARD

05-SBE-002 Robert E. Wesley, et al., Nov. 15, 2005
92-SBE-020 Castillo, Alfons, July 30, 1992
92-SBE-001 Bailey, Walter R., Feb. 20, 1992
89-SBE-010 Joseph Porrazzo, Apr. 6, 1989
88-SBE-019 Irving Hoffman, July 26, 1988
88-SBE-016 Raymond F. Bowen, June 1, 1988
88-SBE-005 Thomas Demogenes, Apr. 1, 1988
87-SBE-074 Dorfman, Alan, Nov. 18, 1987
87-SBE-073 Wood, Ritchi Scott, Oct. 6, 1987
87-SBE-063 Poppell, Elbert B., Aug. 18, 1987
87-SBE-058 Posada, German A., July 28, 1987
87-SBE-049 Ott, David Wally, June 17, 1987
87-SBE-032 Tillman, Isaac, Apr. 7, 1987
86-SBE-205 Decision Unavailable
86-SBE-203 Foote, Bruce A., Dec. 3, 1986
86-SBE-200 Arellano, Salud C., Dec. 3, 1986
86-SBE-193 Sarraute, Raul E., Nov. 19, 1986
86-SBE-186 Horwich, Jeffrey S., Nov. 19, 1986
86-SBE-184 Henderson, Dean R., Nov. 19, 1986
86-SBE-177 Claydon, Clifford, Nov. 19, 1986
86-SBE-166 Rodson, Howard Paul, Sept. 10, 1986
86-SBE-165 Pulizzi, Jeffrey Paul, Sept. 10, 1986
86-SBE-156 Dunkoe, George, Sept. 10, 1986
86-SBE-155 Davis, Richard E., Sept. 10, 1986
86-SBE-131 Gallardo, Rosa, July 29, 1986
86-SBE-123 Thomas, John Elliott, June 10, 1986
86-SBE-116 Koch, Richard E., June 10, 1986
86-SBE-099 Sherpa, Karlden, May 6, 1986
86-SBE-094 Jacobo, Jesus aka Jessie Jacabo, May 6, 1986
86-SBE-093 Jackson, Gayle, May 6, 1986
86-SBE-085 Arnold, Dennis and Cynthia, May 6, 1986
86-SBE-068 Davis, Marjorie Lillie, Apr. 9, 1986
86-SBE-054 Gordy, Berry, Jr., Mar. 4, 1986
86-SBE-053 Garcia, Roland Aranda, Mar. 4, 1986
86-SBE-052 French, Alan, Mar. 4, 1986
86-SBE-024 Maynard, Larry R., Feb. 4, 1986
86-SBE-018 Hart, Dean L. and Carol R., Feb. 4, 1986
86-SBE-001 Alexander Glen, Feb. 4, 1986
85-SBE-149 Jackson, Russel D. (AKA Russel A. Jackson, Jr.), Dec. 3, 1985
85-SBE-139 Juhang, Hee Yang, Nov. 6, 1985
85-SBE-084 Wyatt, Gregory Lynell, July 30, 1985
85-SBE-064 Munoz, Roberto and Maria, et al., June 25, 1985
85-SBE-063 Lenz, Peter (AKA John Richard Diamond), June 25, 1985
85-SBE-045 Rietz, Charles R., Apr. 9, 1985
85-SBE-031 Prenesti, Carmine T., Apr. 9, 1985
85-SBE-024 Ghazali, Siroos, Apr. 9, 1985
85-SBE-012 Dillett, Frederick and Charlotte, Feb. 5, 1985
85-SBE-009 Stegman, Fred Dale, Jan. 8, 1985
85-SBE-002 Bellamy, Stephen, Jan. 8, 1985
84-SBE-169 Dominici, David Wayne,  Dec. 13, 1984
84-SBE-166 Brantley, Monroe, Dec. 13, 1984
84-SBE-160 Halushack, Theadore, Nov. 14, 1984
84-SBE-149 Sandler, Harold S., Oct. 10, 1984
84-SBE-144 De Filippis, J. Pascal,  Oct. 10, 1984
84-SBE-118 Flores, Gregory, Sr., Aug. 1, 1984
84-SBE-111 Turner, Robert Dea, June 27, 1984
84-SBE-046 Silva, Gary E., Feb. 28, 1984
84-SBE-045 Salas, Alfred M. and Betty Lee Reyes, Feb. 28, 1984
83-SBE-242 Plunkett, Donald R., Oct. 26, 1983
83-SBE-191 Tyree, Richard, Aug. 17, 1983
83-SBE-145 Rubin, Robert Abraham, June 21, 1983
83-SBE-115 Wilkins, Bruce James, May 4, 1983
83-SBE-113 Sayne, Kenneth E., May 4, 1983
83-SBE-111 Richardson, Raymond Harris, Jr., May 4, 1983
83-SBE-079 Fulton, John C. and Elizabeth R., Apr. 5, 1983
83-SBE-067 Wende, Mart Conrad, Mar. 1, 1983
83-SBE-063 Reynolds, Frank L., Mar. 1, 1983
83-SBE-046 Chaidez, Manuel Lopez and Miriam, Jan. 3, 1983
83-SBE-044 Bock, Gary and Lucie, Mar. 1, 1983
83-SBE-042 Adams, Carl E., Mar. 1, 1983
83-SBE-040 Varela, Humberto, Jr., Feb. 1, 1983
83-SBE-016 Randle, Clarence Lewis, Jr., Jan. 3, 1983
82-SBE-308 Defrancesco, Joseph M., June 29, 1982
82-SBE-267 Dixon, Sampson, Nov. 17, 1982
82-SBE-263 Caruso, Wayne A., Nov. 17, 1982
82-SBE-238 Copeland, James H., Oct. 14, 1982
82-SBE-232 Tyler, Richard L., July 26, 1982
82-SBE-082 Dauberger, Fred R., et al., Mar. 31, 1982
82-SBE-068 Marshak, Philip, Mar. 31, 1982
81-SBE-174 Donald, Conrad and Marion, Nov. 16, 1981
81-SBE-173 Valrie, Calvine Vase, Dec. 10, 1981
81-SBE-149 Barmach, Edwin V., Nov. 16, 1981
81-SBE-143 Newman, Alan M., Oct. 27, 1981
81-SBE-125 Lopez, Frank Luna, Sept. 29, 1981
81-SBE-098 Raygoza, Eduardo L. and Leticia, July 29, 1981
81-SBE-075 Solis, Bernie, Jr. and Lucy, June 23, 1981
80-SBE-106 Ely, James Eugene, Sept. 30, 1980
79-SBE-171 Matlock, Barbara Jean, Nov. 14, 1979
79-SBE-169 Herrington, Richard T., Nov. 14, 1979
79-SBE-164 Bleyker, Jack Den, Nov. 14, 1979
79-SBE-112 Robles, Marcel C., June 28, 1979
79-SBE-087 Chandler, Dorothy, May 9, 1979
79-SBE-031 Whitney, Frank William, Jan. 9, 1979
78-SBE-073 Lew, Wing E. and Faye D., Aug. 15, 1978
78-SBE-064 Royer, Ronald Lee, July 26, 1978
78-SBE-024 Rogers, Raymond Wesley, Apr. 6, 1978
77-SBE-123 Purer, Philip and Winifred, Sept. 28, 1977
77-SBE-118 Gallardo, James Godfrey, Sept. 28, 1977
77-SBE-116 Durlester, George H. and Miriam B., Sept. 28, 1977
77-SBE-100 Foley, Estate of Lawrence, Deceased, July 26, 1977
77-SBE-028 Rocha, Felix L, Feb. 3, 1977
76-SBE-116 Stohrer, Peter O. and Sharon J., Dec. 15, 1976
76-SBE-115 Smith, Dudley A. and Sherrill M., Dec. 15, 1976
76-SBE-113 Prewitt, Robin L., Dec. 15, 1976
76-SBE-112 Lyons, Burr McFarland, Dec. 15, 1976
76-SBE-027 Rose, David Leon, Mar. 8, 1976
75-SBE-004 Allec, Eli A. and Virginia, Jan. 7, 1975
71-SBE-004 Perez, John and Codelle, Feb. 16, 1971
67-SBE-033 Thomas, Bruce A. and Gylberta I., May 10, 1967
59-SBE-015 Irvine, Patrick E. and Mildred, Apr. 21, 1959
58-SBE-060 Hall, C. B., Sr., Dec. 29, 1958
58-SBE-054 Eljer Co., Dec. 16, 1958

INCOME ALLOCATION

84-SBE-159 Foster, George and Sheila J., Nov. 14, 1984
68-SBE-011 Chris-Craft Industries, Inc., Mar. 26, 1968
67-SBE-063 Financial Counsellors, Inc., Dec. 12, 1967
64-SBE-071 Encino Park, Inc., et al., June 23, 1964
61-SBE-071 Gilmore, Howard N. and Thelma, Nov. 6, 1961
61-SBE-063 Faul, Elmer J. and Sybell E., Oct. 16, 1961
60-SBE-002 Tri-State Livestock Credit Corp., Apr. 4, 1960
38-SBE-005 O'Bryan Brothers, Inc., Apr. 7, 1938
38-SBE-004 California Dispatch Line, Mar. 10, 1938

INCOME AVERAGING

86-SBE-063 Twentyman, Jim W., Mar. 4, 1986
83-SBE-259 Gaffaney, David J. and Roxana N., Dec. 13, 1983
83-SBE-066 Vesely, Eric G. and Lynette Y., Mar. 1, 1983
82-SBE-226 O’Connell, George L., Sept. 21, 1982
80-SBE-096 Sn, James M., Sr. and Mary V., Sept. 28, 1977
76-SBE-102 Whitesideyder, Thomas M. and M., Aug. 1, 1980
77-SBE-117 Ferguson, Dan J. and Gladys D., Oct. 6, 1976
76-SBE-040 Ingalls, Daniel H. H., Jr. and Jane S., Apr. 5, 1976
76-SBE-039 Herget, Richard P. and Mary E., Apr. 5, 1976
76-SBE-020 Davis, John P. and Nina J., Mar. 8, 1976
75-SBE-021 Miller, Dare and Patricia, Mar. 18, 1975
74-SBE-031 Farber, Gene A. and Dottie D., Aug. 1, 1974
73-SBE-068 Hagman, Donald G. and Ilene M., Dec. 11, 1973
73-SBE-041 Marshall, Edward M. and Linda I., July 3, 1973
73-SBE-017 Kessel, Harlan R. and Esther A., Mar. 27, 1973
73-SBE-015 Horspool, Glen A., Mar. 27, 1973
73-SBE-007 Berry, Wallace W. and Rise B., Feb. 6, 1973
72-SBE-007 Leblock, John J. and Gladys A., Feb. 15, 1972
71-SBE-038 Livingston, Harold and Lois., Dec. 13, 1971
71-SBE-026 Porcella, John A., Jr. and Lenora M., Sept. 13, 1971
71-SBE-011 Battle, Joseph J and Julia A., Apr. 5, 1971
71-SBE-005 Quayle, Melvin G. and Marjorie E., Feb. 16, 1971
69-SBE-028 Broniwitz, Laurence E., Sept. 10, 1969
67-SBE-043 Horowitz, Leo, Aug. 7, 1967

INCOME FROM INTANGIBLES

01-SBE-004 Samuel L. Flores, June 21, 2001
99-SBE-008 John Manter, Dec. 9, 1999
89-SBE-004 Robert M. and Ann T. Bass, et al., Jan. 25, 1989
87-SBE-042 Ames, Amyas and Evelyn P., et al., June 17, 1987
85-SBE-111 Bittner, George D., Oct. 9, 1985
82-SBE-239 Debenedetti, Michael A., Oct. 14, 1982
82-SBE-140 Washburn, Aldean and Clara, June 29, 1982
82-SBE-028 Neudauer, Albert E. and Donna B., Feb. 1, 1982
78-SBE-037 Wong, Stanley K. and Beatrice L., May 4, 1978
78-SBE-028 Pacific Telephone and Telegraph Co., May 4, 1978
75-SBE-032 Monroe, Estate of Marilyn, Deceased, Apr. 22, 1975
73-SBE-035 Allied Equities Corp.,   July 31, 1973
72-SBE-015 Bristol-Myers Co., May 11, 1972
72-SBE-008 Norton Simon, Inc., Mar. 28, 1972
68-SBE-017 Neuschotz, Robert and Patricia, Mar. 25, 1968
66-SBE-020 White, Aileen Dowsett and Osborne, Feb. 8, 1966
66-SBE-001 Alexander, Estate of Douglas C., Jan. 4, 1966
63-SBE-013 V. C. A. Corp., Feb. 5, 1963
60-SBE-004 American Snuff Co., Apr. 4, 1960
58-SBE-017 Bachrach, Anne, July 22, 1958
58-SBE-006 Rockwell Manufacturing Co., Dec. 19, 1957

INCOME IN RESPECT OF A DECEDENT

76-SBE-114 Seidman, Richard H. and Miriam W., Dec. 15, 1976
76-SBE-022 Kelsey, Preston T. and Virginia R., Mar. 8, 1976
75-SBE-032 Monroe, Estate of Marilyn, Deceased, Apr. 22, 1975
72-SBE-010 Jameson, Estate of Henry B., Apr. 10, 1972
66-SBE-043 Loyal, Ruby, Aug. 1, 1966
63-SBE-112 Spain, Rose, Oct. 1, 1963
63-SBE-110 Dunham, Helen C., Oct. 1, 1963
58-SBE-068 Lange, Estate of 19H. C., Dec. 29, 1958
58-SBE-067 Linde, Rose J., Dec. 29, 58

INCOME V. RETURN OF CAPITAL

86-SBE-198 Young’s Market Company, Nov. 19, 1986
75-SBE-056 M8errick, Merwyn P., Sr. and Margaret F., et al., Aug. 19, 1975

INDIVIDUAL RETIREMENT ACCOUNTS

97-SBE-011 Roy and Phyllis Watts, May 8, 1997
92-SBE-017 John C. Dukes, July 30, 1992
84-SBE-074 Grace, Martin I. and Karen, May 8, 1984
84-SBE-041 Maltinsky, Robert P. and Marie L., Feb. 28, 1984
84-SBE-007 Levine, Benjamin and Carol, Jan. 17, 1984
84-SBE-006 Holliday, R. G. and Martha G., Jan. 17, 1984
83-SBE-165 Guidotti, Mark and Susan, July 28, 1983
83-SBE-030 Estes, Windom L. and Eleanor C., Feb. 1, 1983
82-SBE-155 Edwards, James T. and Barbara D., July 26, 1982
80-SBE-158 Goforth, Mary M., Dec. 9, 1980
80-SBE-028 Moroso, Michael J. and Jody S., Mar. 4, 1980

INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS

92-SBE-017 John C. Dukes, July 30, 1992
88-SBE-001 Edward N. Duran, Jan. 5, 1987
85-SBE-082 Schell, Kathy J., July 30, 1985
85-SBE-081 Reynolds, Eddie E. and Janice, July 30, 1985
85-SBE-044 McCotter, James D., May 8, 1985
84-SBE-074 Grace, Martin I. and Karen, May 8, 1984
84-SBE-041 Maltinsky, Robert P. and Marie L., Feb. 28, 1984
82-SBE-160 Gottschalk, Fred and Helen, July 26, 1982
82-SBE-069 McCracken, Robert J. and Barbara R., Mar. 31, 1982
81-SBE-169 Marans, Gerald G., Dec. 10, 1981
81-SBE-095 Narayanaswami, Ramakrishna and Saraswathi, July 29, 1981
80-SBE-158 Goforth, Mary M., Dec. 9, 1980

INDIVIDUAL RETIREMENT ACCOUNTS – DISTRIBUTIONS

97-SBE-011 Roy and Phyllis Watts, May 8, 1997
95-SBE-012 Glenver and Joy Myers, Oct. 26, 1995

INDIVIDUAL RETIREMENT ACCOUNTS – ROLLOVERS

81-SBE-166 Glazebrook, Y. W. and Lois M., Dec. 10, 1981

INFORMATION RETURNS

73-SBE-049 Excondido Chamber of Commerce, Sept. 17, 1973
71-SBE-021 Young Women’s Christian Assn. of Santa Monica., July 6, 1971

INHERITANCE

83-SBE-235 Brewer, Georgianna, Oct. 26, 1983
81-SBE-067 Gamble, Estate of George E. P., June 23, 1981
77-SBE-056 Louis (L.M.) Halper Marital Trust, Apr. 6, 1977
75-SBE-054 Malouf, Marion, Aug. 19, 1975
66-SBE-036 Hooper, Frank P. and Dorothy, June 28, 1966
59-SBE-009 Clayton, Benjamin, Feb. 17, 1959
48-SBE-037 Mar., Estate of David H., Dec. 15, 1948
48-SBE-028 Morrison, Estate of Louis W., Deceased, Nov. 17, 1948
43-SBE-042 Haynes, John R., Oct. 14, 1943

INNOCENT SPOUSE

06-SBE-004 Patricia Tyler-Griffs, Dec. 12, 2006
80-SBE-078 Morris, Donald, June 30, 1980

INSTALLMENT SALES

95-SBE-014 PDA Engineering, Nov. 28, 1995
93-SBE-014-A West Valley Land Management Co. etc., Aug. 2, 1995
90-SBE-007 Bay Cities Spay-neuter Clinic, Inc., Sept. 12, 1990
86-SBE-192 Richard A. Garcia, Inc., Taxpayer, and Richard A. Garcia, Assumer and/or Transferee, , Nov. 19, 1986
86-SBE-178 Country Club Cleaners, Nov. 19, 1986
86-SBE-119 Roseglen Construction, Inc., June 10, 1986
86-SBE-081 Stiles, John R. and Dorothy M., Apr. 9, 1986
86-SBE-074 Holiday Inns, Inc., Apr. 9, 1986
84-SBE-126 Dias, Henry and Donna J., Sept. 12, 1984
84-SBE-071 Chaparteguy, Marie, May 8, 1984
84-SBE-026 Vivenzi, Edward P. and Patricia, Jan. 31, 1984
83-SBE-272 Sanderson, Henry P. and Rose, Dec. 13, 1983
83-SBE-005 Gordon, Sherwood R. and Marion S.,        Jan. 3, 1983
82-SBE-270 Hegardt, Lloyd B. and Beatrice, Nov. 17, 1982
82-SBE-046 Riley, Edward J. and Sarah, Mar. 3, 1982
81-SBE-140 Meglasson, Robert C. and Vernell, Oct. 27, 1981
81-SBE-082 Kaye Apartment Corp., July 29, 1981
81-SBE-004 Rossi, Anthony C. and Cecilia I., Jan. 6, 1981
80-SBE-157 Connors, Charles E. and Ada E., Dec. 9, 1980
80-SBE-015 Forsell, Palmer C. and Norma K., Feb. 6, 1980
78-SBE-082 Frankel, Herbert J. and Sheila, Sept. 27, 1978
77-SBE-133 Stewart, Glenn R. and Julia A., Oct. 18, 1977
76-SBE-108 Geis, Homer E., Dec. 15, 1976
76-SBE-074 C-M Ranch Co., Taxpayer, July 26, 1976
76-SBE-064 J. D. Development Corp., June 22, 1976
75-SBE-029 Grubman, Seymour and Arlene, Apr. 22, 1975
74-SBE-028 Blanck, Jacob and Goldie, Aug. 1, 1974
74-SBE-006 Bergman, Carl H. and Ellen G., Feb. 19, 1974
72-SBE-023 Jadoon, Thomas M. and Elaine, July 31, 1972
72-SBE-016 Madera Development Co., May 11, 1972
71-SBE-006 Admiral Building Co., Mar. 22, 1971
66-SBE-053 Worlcombe Corp., Sept. 1, 1966
66-SBE-015 Newhouse, George R. and Helen C., Jan. 4, 1966
65-SBE-043 Billings, Haskell C., Jr. and Felicitas, Oct. 5, 1965
65-SBE-018 Modern Barber Colleges, Inc., May 12, 1965
64-SBE-088 Catlin, Robert M., Jr. and Esther H., Nov. 17, 1964
64-SBE-068 Armstrong, Estate of Anna, Deceased, Oct. 17, 1964
64-SBE-019 Van Riper, Charlotte M., Feb. 18, 1964
63-SBE-137 Brown, Robert H. and Jean W., Dec.10, 1963
63-SBE-041 Leo J. Shanahan and Sons, Inc., Mar. 19, 1963
61-SBE-066 Edside Bldg. Co. et al., Nov. 6, 1961
61-SBE-001 Contractos Investment Co., Inc., Viii-271, Jan. 5, 1961
56-SBE-005 Murdock, Estate Of Worth G., June 22, 1956
54-SBE-010 American Home Supply, Inc., May 19, 1954

INSURANCE COMPANIES / SUBSIDIARIES

96-SBE-002 Control Data Corp., et al., Feb. 22, 1996
86-SBE-102 Vogel, Philip J. and Genevieve, May 6, 1986
86-SBE-042 Andreini and Company and Ash Slough Vineyards, Inc., Mar. 4, 1986
86-SBE-005 Building Industry Association of Superior California, Feb. 4, 1986
49-SBE-014 Title Insurance and Trust Co., Jan. 27, 1949
38-SBE-010 Security Title Insurance and Guarantee Co., June 22, 1938
31-SBE-043 Title Guarantee and Trust Co., Dec. 15, 1931

INTANGIBLE PERSONAL PROPERTY

02-SBE-005 Pacificorp, Sept. 12, 2003
78-SBE-030 Vinnell Corp., May 4, 1978
72-SBE-008 Norton Simon, Inc., Mar. 28, 1972
60-SBE-026 Hagood, L.N. and Mary C. Nov. 14, 1960
57-SBE-001 National Cylinder Gas Co. Feb. 5, 1957
46-SBE-003 Houghton Mifflin Co. Mar. 28, 1946
44-SBE-035 R. L. Polk and Co. Oct. 26, 1944

INTERCOMPANY DIVIDENDS

96-SBE-003 CTI Holdings, Inc., Feb. 22, 1996
89-SBE-008 Willamette Industries, Inc., Mar. 2, 1989
87-SBE-005 Louisiana-Pacific Corporation, Jan. 6, 1987
83-SBE-068 Standard Oil Co. of California, Mar. 2, 1983
67-SBE-016 Max Factor and Co. Apr. 24, 1967
64-SBE-097 Kroehler Mfg. Co. Dec. 18, 1964
62-SBE-014 Safeway Stores, Inc. Apr. 2, 1962

INTEREST – ABATEMENT

05-SBE-001 Alan F. and Rita K. Shugart, July 1, 2005
99-SBE-007 Michael and Sonia Kishner, Sept. 29, 1999
99-SBE-006 Ernest J. Teichert, Sept. 29, 1999
97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
95-SBE-008 Harminder S. and Harpal Chana, Aug. 31, 1995
95-SBE-005 Nicholas Schillace, Aug. 2, 1995
93-SBE-011 Murieta Sales Corp., June 24, 1993
92-SBE-023 Snell, Philip C. and Ellen Boesner July 30, 1992
89-SBE-025 Raymond E. and Joy Lecompte, Sept. 26, 1989
86-SBE-118 Neeme, Emil and Melvene B., June 10, 1986
85-SBE-101 Parker, Lawrence D. and Barbara L., Sept. 10, 1985
82-SBE-150 Carlton, Jack A. and Elizabeth A., July 26, 1982
81-SBE-036 Valentine, Mitchell B., Mar. 30, 1981
80-SBE-147 Franzblau, Michael J. and Donna C., Nov. 18, 1980
80-SBE-105 Craft, Robert A. and Dorothy L., Sept. 30, 1980
80-SBE-034 Edwards, Thomas R., Apr. 8, 1980
79-SBE-172 Ryan, Martin S., Nov. 14, 1979
79-SBE-161 Shubert, John M., Sept. 25, 1979
79-SBE-089 Muller, Arthur H. and Betty R., May 9, 1979
79-SBE-027 Tons, Howard G. and Mary, Jan. 9, 1979
78-SBE-085 Jacobs, Steven B., Sept. 27, 1978
78-SBE-046 Curdie, Thomas A. and Jo Merlyn, June 29, 1978
78-SBE-013 Moothart, Frank R. and C.A., Feb. 8, 1978
78-SBE-007 Harrington, Patrick J. and Brenda L., Jan. 11, 1978
77-SBE-112 Planck, Bruce H. and Norah E., Aug. 16, 1977
77-SBE-095 Yamachi, Amy M., June 28, 1977
77-SBE-085 Beckham, James B. and Katherine M., June 28, 1977
78-SBE-007 Jaegle, Audrey C., June 22, 1976
75-SBE-077 Makieve, Michael M. and Olivia D., Nov. 19, 1975
74-SBE-032 Shapiro, Allan W., Aug. 1, 1974
73-SBE-060 Vaughn, Ralph D. and Lena C., Oct. 17, 1973
72-SBE-037 Ellis, Albert A., Jr., Nov. 14, 1972
65-SBE-030 Smith, Ruth Wertheim Aug. 3, 1965
52-SBE-018 Todd, John L. Oct. 7, 1952

INTEREST – COMPUTATION

95-SBE-009 Fluor Corporation, Aug. 31, 1995
68-SBE-049 Household Finance Corp. Nov. 20, 1968
67-SBE-005 Mca Inc. and Mca Artists, Ltd. Mar. 7, 1967
65-SBE-016 Correia, Jess S. May 12, 1965
62-SBE-086 C. W. Smith Enterprises, Inc. Dec. 19, 1962
53-SBE-003 Blackmer, Margaret C. Feb. 18, 1953
52-SBE-018 Todd, John L. Oct. 7, 1952
50-SBE-010 United Aircraft Products, Inc. May 17, 1950
44-SBE-029 Spellacy, Edmund F. July 19, 1944

INTEREST – IMPOSITION

07-SBE-003 Paul L. Mickelsen and Patricia Mickelsen, Dec. 12, 2007
07-SBE-001 Benjamin R. Du and Carmela L. Du, July 17, 2007
89-SBE-025 Raymond E. and Joy Lecompte, Sept. 26, 1989
85-SBE-041 Firestone Tire and Rubber Company, May 8, 1985
84-SBE-145 Goodman, Richard E. and Geraldine, Oct. 10, 1984
82-SBE-271 Hobson, Andre L. and Dorothy C., Nov. 17, 1982
82-SBE-150 Carlton, Jack A. and Elizabeth A., July 26, 1982
81-SBE-020 Scott, Robert M. and Mildred, Mar. 2, 1981
79-SBE-153 Borges, Joseph K. and Ella L., Sept. 25, 1979
79-SBE-089 Muller, Arthur H. and Betty R., May 9, 1979
79-SBE-066 Butcher, Cecilia Andrew, Apr. 10, 1979
76-SBE-053 Gamble, Virgil E. and Izora, May 4, 1976
72-SBE-037 Ellis, Albert A., Jr., Nov. 14, 1972
65-SBE-030 Smith, Ruth Wertheim Aug. 3, 1965

INTEREST – SUSPENSION

07-SBE-003 Paul L. Mickelsen and Patricia Mickelsen, Dec. 12, 2007
07-SBE-001 Benjamin R. Du and Carmela L. Du, July 17, 2007
89-SBE-025 Raymond E. and Joy Lecompte, Sept. 26, 1989

INTEREST EXPENSE / INTEREST OFFSET

98-SBE-001 Zenith National Insurance Corp., Jan. 8, 1998
96-SBE-003 CTI Holdings, Inc., Feb. 22, 1996
95-SBE-009 Fluor Corporation, Aug. 31, 1995
93-SBE-009 F.W. Woolworth Co., et al., June 24, 1993
86-SBE-125 Villa Maria Management Corporation, June 10, 1986
83-SBE-202 Haag, David B., Sept. 15, 1983
80-SBE-123 Baumgartner, Fred and Barbara, Oct. 28, 1980
80-SBE-116 Margo Leavin Gallery, Inc., Oct. 28, 1980
80-SBE-079 Patierno, John W. and Jean R., June 30, 1980
78-SBE-097 Chan, Neville O., and Doris C., Oct. 18, 1978
78-SBE-059 Dulien, Louis and Ann, July 26, 1978
77-SBE-086 Burns, Emmett and Alyce L., June 28, 1977
76-SBE-104 Miwok Corp, Dec. 15, 1976
70-SBE-037 Jackson Appliance, Inc., Nov. 6, 1970
70-SBE-020 Sears, Roebuck and Co., et al., June 4, 1970
66-SBE-078 Mid-Cities Schools Credit Union Dec. 15, 1966
66-SBE-018 Signal International Jan. 4, 1966
66-SBE-008 Crockett, Fred W. and Constance Jan. 4, 1966
64-SBE-097 Kroehler Mfg. Co. Dec. 18, 1964
62-SBE-024 Jack, William S. and Betty V. May 17, 1962
59-SBE-030 Karpen, Estate of Michael, Deceased Sept. 15, 1959
59-SBE-002 Fibreboard Products, Inc. Feb. 17, 1959
58-SBE-029 Bick, Lester and Mildred Sept. 15, 1958
58-SBE-001 Woodland Production Credit Assn. Dec. 17, 1957
55-SBE-001 Coro, Inc. Mar. 30, 1955
49-SBE-023 Green, Lawrence R. Sept. 15, 1949
43-SBE-029 Swift and Co. July 15, 1943
43-SBE-008 American Insurance Agency, a Corporation June 18, 1943
43-SBE-003 Great Northern Railway Co. June 14, 1943

INTEREST INCOME

91-SBE-005 Smith, Richard R. & Diane K., Oct. 9, 1991
86-SBE-201 Delahunte, Marie, Dec. 3, 1986
86-SBE-170 Simcal Chemical Company, Sept. 10, 1986
86-SBE-127 Westlake Petroleum, Inc., June 10, 1986
83-SBE-001 California Rifle and Pistol Assn., Jan. 3, 1982
78-SBE-038 Los Angeles Area Dodge Dealers Assn., June 29, 1978
78-SBE-016 California Dental Political Action Committee, , Mar. 1, 1978
75-SBE-029 Grubman, Seymour and Arlene, Apr. 22, 1975
72-SBE-005 Chadwick, Clyde L. and Josephine, Feb. 15, 1972
70-SBE-020 Sears, Roebuck and Co., et al., June 4, 1970
65-SBE-007 Southern California Central Credit Union Feb. 3, 1965
64-SBE-064 Odenheimer, M.G. and Faye W. June 29, 1964
63-SBE-016 Western Compress Co. Oct. 1, 1963
61-SBE-044 Credit Union, California Teachers Assn., Southern Section July 19, 1961
61-SBE-005 American President Lines, Ltd. Jan. 5, 1961
59-SBE-002 Fibreboard Products, Inc. Feb. 17, 1959
58-SBE-066 Alum Rock Development Co. Dec. 29, 1958
55-SBE-001 Coro, Inc. Mar. 30, 1955
52-SBE-032 American Airlines, Inc. Dec. 18, 1952
42-SBE-017 Marcus Lesoine, Inc. July 7, 1942
39-SBE-014 Marcus-Lesoine, Inc. Nov. 15, 1939
35-SBE-007 Howard Automobile Co. Oct. 25, 1935

INTERSTATE COMMERCE

79-SBE-093 Milwaukee Professional Sports and Services, Inc., June 28, 1979
61-SBE-005 American President Lines, Ltd. Jan. 5, 1961
48-SBE-004 Hammond Instrument Co. Jan. 29, 1948
47-SBE-002 Luckenbach Gulf Steamship Co. Inc. Apr. 17, 1947

INVENTORIES

87-SBE-013 Craig Corporation, Mar. 3, 1987
75-SBE-025 Aine, Harry E. and Mildred J., Apr. 22, 1975
70-SBE-017 J.J. Newberry Co, June 4, 1970
59-SBE-013 Nollenberger, Theresa M. Mar. 24, 1959
57-SBE-028 Crisler Corp. Nov. 21, 1957
33-SBE-007 T. J. Horgan Co. Feb. 17, 1932

INVOLUNTARY CONVERSIONS

89-SBE-021 Tishman Realty & Construction Co., and Tishman Davis Corporation, Assumer and/or Transferee, Aug. 2, 1989
77-SBE-075 McCoye, Thurlow O. and Cora W., May 10, 1977
77-SBE-030 Smith, Beryl S., Feb. 3, 1977
76-SBE-066 Chase, Estate of Howard W., June 22, 1976
74-SBE-007 Cyns, Meyer, Feb. 19, 1974
73-SBE-048 Dorothy C. Thorpe Glass Mfg. Corp., Sept. 17, 1973
71-SBE-001 Andreoli, Andrew L., Jan. 5, 1971

IRA (see INDIVIDUAL RETIREMENT ACCOUNTS)